Tax on renting out a parking space or garage
If you rent out your parking space or garage privately, outside a business, the rent is taxed with a flat rate on what you receive. It is simple once it is set up, and the deadlines are the part people miss.
Facts checked on 6 Oct 2026.
The flat rate is the only option
Since 2023 the only way to tax income from private rental is the flat-rate tax on recorded revenue (ryczałt od przychodów ewidencjonowanych). This covers a parking space or a garage just as it covers a flat, and there is no declaration to file to choose it.
The rates
The tax is 8.5% of rental revenue up to 100,000 zł in a year, and 12.5% of anything above that. It is charged on what you receive, so running costs are not deducted from it.
Spouses for whom the space is joint marital property can declare in writing that one of them will pay the tax on all of the rent; in that case the 12.5% rate starts above 200,000 zł.
When to pay
You pay as you go: by the 20th of the month after the month you received rent, to your personal tax micro-account. If you meet the conditions, you can pay quarterly instead, by the 20th of the month after each quarter.
The annual return
After the end of the year you settle the rent on form PIT-28, filed between 15 February and 30 April of the following year.
VAT
Letting a parking space or a garage does not fall under the VAT exemption for residential lets. In practice a private owner letting one or two spaces stays well within the annual sales limit for the small-business VAT exemption, which is 240,000 zł from 2026.
Sources
Put it in writing: a complete rental agreement in Polish, generated in your browser.
Generate the agreement